Peru: Regulatory updates
The Peruvian Digital Shift: A SUNAT-Driven Compliance Ecosystem
The Peruvian Digital Compliance Landscape
Peru e-Compliance: E-Invoicing and Reporting
Peru has implemented a comprehensive electronic invoicing framework. Since 2022, all taxpayers (B2B, B2C and B2G) must issue tax documents as Comprobantes de Pago Electrónicos (CPE) in standardized UBL 2.1 XML format with a digital signature. Managed through the Electronic Issuance System (SEE) of Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), the framework covers invoices, credit and debit notes, consumer receipts (boletas), and electronic transport guides (Guía de Remisión Electrónica – GRE). This data-driven model enables SUNAT to monitor transactions in near real time and streamline tax compliance.
Strategic Alignment & Future Roadmap
Peru continues to expand its digital tax framework by extending electronic reporting obligations. A key development is the Sistema Integrado de Registros Electrónicos (SIRE), which introduces structured electronic sales and purchase registers derived from e-invoicing data, with full enforcement expected by mid-2026.
Additional initiatives include new digital reporting obligations such as automated airline ticket reporting and expanded use of electronic transport documentation (GRE). These measures align Peru with global VAT digitalization trends and strengthen real-time tax oversight.
Peru: e-invoicing and digital tax reporting overview
B2B E-Invoicing (Factura Electrónica)
Peru introduced a mandatory B2B e-invoicing regime effective 1 June 2022. Businesses must issue structured electronic invoices (Factura Electrónica) through SUNAT’s SEE using the standard UBL 2.1 XML format. All companies across general, MYPE (micro y pequeñas empresas) and other tax regimes are required to generate and submit their e-invoices to SUNAT for validation before delivery.
B2C E-Invoicing (Boleta Electrónica)
Boleta Electrónica became mandatory from 1 June 2022: retailers and service providers must issue electronic sales receipts to final consumers in UBL 2.1 format. These receipts are typically transmitted via SUNAT’s system and often consolidated as daily summaries for consumer sales. The boleta rollout was phased (smaller taxpayers faced staggered deadlines between April and June 2022) and the mandate has been fully enforced since mid-2022.
B2G E-Invoicing (Factura Electrónica)
Also as of 1 June 2022, companies selling goods or services to government agencies must issue electronic invoices via SEE in the same UBL 2.1 XML format and with digital signature requirements as for private transactions. B2G transactions follow the identical validation and acceptance workflow applied to other CPEs; no separate grace period was provided for public-sector billing. SUNAT enforces the same technical and timing rules for invoices addressed to government buyers.
Electronic transport documents (GRE)
The electronic Guía de Remisión (GRE) obligation started 1 December 2022, requiring shippers and carriers to produce digital waybills (shipping document) or domestic goods movement. Each movement must be accompanied by an electronic GRE issued via SEE (often identified with a QR code), replacing prior paper waybills. Although the GRE obligation became effective at the end of 2022, SUNAT allowed a brief compliance window: under Resolution Nº 000017-2023/SUNAT, penalties for GRE non-compliance were deferred until January 2024 to facilitate business adaptation.
Digital Tax Reporting via SIRE (Registros de Ventas y Compras Electrónicos)
SIRE (Integrated Electronic Records System) was rolled out in phases beginning October 2023, requiring taxpayers to submit electronic sales (RVIE) and purchase (RCE) registers derived from their e-invoices and receipts. Special and MYPE regimes began in October 2023; general-regime taxpayers were scheduled for January 2024. Although SIRE is officially in force, SUNAT has granted successive penalty-relief periods to allow companies extra time for implementation.
Code10 is your trusted partner for eCompliance and SAP integration
At Code10, we support companies operating in Peru in achieving full alignment with SUNAT’s electronic invoicing and reporting requirements. Through a standard SAP DRC implementation or our Code10 eCompliance Hub, we centralize regulatory processes while combining global eCompliance expertise with strong SAP and ERP integration capabilities.
We integrate SAP/ERP environments directly with SUNAT’s SEE platform, manages local electronic document formats (Factura Electrónica, Boleta Electrónica, GRE and related XML), and automates validation, CDR response handling, and compliant archiving.
Our consultants have proven expertise in eCompliance implementations; we ensure scalable, audit-ready regulatory conformity without compromising system integrity. Choose Code10 to simplify and scale your electronic invoicing and digital reporting processes.